Hu, Yuan Yuan; Zhu, Yanhui; Tucker, Jon; Hu, Yuxiao - In: Accounting Research Journal 31 (2018) 1, pp. 8-21
Purpose: This paper aims to examine the relationship between ownership type and the likelihood of publication of a corporate social responsibility (CSR) report. Design/methodology/approach: Drawing on stakeholder salience theory, the probit model is used for a sample of 1,839 Chinese listed...